Input Tax Credit Adjustment Denied; High Court Approves Rs. 1 Crore Deposit as Pre-Deposit Compliance Under GST Act.

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....Manner of payment of pre-deposit - Blocking of Input Tax Credit - request of adjustment towards the pre-deposit under Section 107(6) to file an appeal came to be rejected by the Appellate-Authority - prayer for a direction to the Respondents to consider the deposit of Rs. 1 Crore as sufficient compliance of Section 107(6) of the CGST/MGST Act - Prayer allowed - HC....